Which of the following fraud schemes might be detected through the use of a bank cutoff statement? OChecks received by the cashier were not deposited and accounts receivable was not appropriately reduced OChecks were written to nonexistent payees and mailed to the home addresses of officers O Checks were written near year-end to reduce the balance in accounts payable, but were not mailed until a week after year-end O Checks were written in amounts in excess of invoice amounts in a collusion scheme in which the accounts payable clerk was misappropriating refunds of excess payments